Case Details: JJ Plastalloy (P.) Ltd. vs. Union of India [2025] 181 taxmann.com 386 (Gujarat)
Judiciary and Counsel Details
- A.S. Supehia & Pranav Trivedi, JJ.
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Anand Nainawati for the Petitioner.
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Utkarsh R. Sharma for the Respondent.
Facts of the Case
The petitioner challenged the rejection or refusal of IGST export refund claims by the Department of Revenue. The petitioners had submitted applications for IGST refunds and had received show-cause notices regarding the claims, with some orders already passed before the issuance of the notification. It was contended that, due to the omission, the provisions were rendered redundant ab initio, applying to all pending proceedings and pre-notification orders that had not attained finality. They argued that as a result, the rejection or refusal of their refund claims lacked any statutory basis and should be quashed. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the omission of Rules 89(4B) and 96(10) from the CGST Rules, by Notification No. 20/2024, dated 08-10-2024, without any saving clause, rendered those provisions redundant ab initio. The Court emphasised that this omission extended to all pending proceedings and pre-notification orders that had not been finalised due to appeals or other procedural delays. It noted that the Appellate Tribunal under the GST regime had not been constituted, meaning that no further statutory remedy was available. Therefore, orders-in-appeal could not attain finality. It was directed that the petitioners were entitled to IGST refunds under Section 54 of the CGST Act.
List of Cases Reviewed
- Addwrap Packaging (P.) Ltd. v. Union of India [2025] 175 taxmann.com 592/110 GST 736/ 98 GSTL 241 (Guj)
- Hikal Ltd. v. Union of India [2025] 178 taxmann.com 333 (Bom) (para 7) followed
List of Cases Referred to
- Addwrap Packaging (P.) Ltd. v. Union of India [2025] 175 taxmann.com 592/110 GST 736/98 GSTL 241 (Guj) (para 2)
- Hikal Ltd. v. Union of India [2025] 178 taxmann.com 333 (Bom) (para 2).
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